We are a property management company and bought 2200 yuan of water pump accessories. Is it a low-value consumable or a fixed asset?

There is no strict distinction in practice, and it needs to be treated according to specific circumstances. Accounting standards require the service life of fixed assets to exceed 65,438+0 years, and there is no requirement for value. Usually, the company will set its own amount limit. For example, the previous tax law used 2000 yuan as the limit, and this decision of our company is ok. The overall impact is that the larger the one-time amortization amount, the less the tax payment, and the less the amount divided into several years, the boss will quit (except for listed companies) and pay more taxes.